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The tariff classification of a cardboard box from Germany.
Issued April 24, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 862459 (April 24, 1991)
Tariff classification
HTS codes: 4819.50.4040
Headings: 4819
Product description
It is a 5 x 8 x 14 cm flip-open paperboard box intended to serve as retail packaging for perfume. The exterior of the box is coated or covered with a thin, blue-and-gold colored plastic film, while the interior is lined with a mirror-like metallized plastic film. The interior also incorporates a recessed platform, made of cardboard and plastic, designed to hold a small bottle; an embossed tissue-paper pad is included as well.
Full text
NY 862459 APR 24 1991 CLA-2-48:S:N1:234 862459 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Harold Mistler 167-10 South Conduit Avenue Jamaica, New York 11434 RE: The tariff classification of a cardboard box from Germany. Dear Mr. Mistler: In your letter dated April 10, 1991, on behalf of Access International (Stamford, CT), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a 5 x 8 x 14 cm flip-open paperboard box intended to serve as retail packaging for perfume. The exterior of the box is coated or covered with a thin, blue-and-gold colored plastic film, while the interior is lined with a mirror-like metallized plastic film. The interior also incorporates a recessed platform, made of cardboard and plastic, designed to hold a small bottle; an embossed tissue-paper pad is included as well. The applicable subheading for the above-described box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be 5.3%. We note that the bottom of the sample is marked "Made For Tiffany & Co., New York, N.Y. 10022." Such marking would be acceptable if the box is to be filled with a product made in the United States. Otherwise, additional wording indicating the country of origin of the eventual contents would likely be required to avoid misleading the ultimate purchaser of the perfume. In either circumstance, the outer cartons in which the retail boxes are imported will be required to be marked "Made in Germany." This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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